DEVELOPMENT OF SMALL ENTREPRENEURSHIP IN THE CONDITIONS OF MILITARY CHALLENGES AND ECONOMIC INSTABILITY IN UKRAINE

Abstract

The purpose of the article is to analyze the current trends in the development of small entrepreneurship in Ukraine in the context of military challenges and to substantiate promising directions for increasing the stability and efficiency of this sector of the economy during the post-war reconstruction of the country. When writing the article, the following general scientific research methods were used: the method of analysis and synthesis (when studying changes in the activities of small business entities with the beginning of Russian aggression and identifying factors that most influenced their economic situation); the comparative method (when assessing the main parameters of the development of small business before the beginning of the war and in the context of military aggression); the statistical method (when processing data on the opening and closing of individual entrepreneurs in Ukraine, business relocation); the method of generalization and abstraction (to summarize the research and substantiate recommendations on promising directions for increasing the stability of small business). The article examines the consequences of the impact of a full-scale war on the activities of small businesses. Key current trends in the development of small businesses in Ukraine are outlined, including the digitalization of business processes, the growing role of the IT sector and trade, and the activation of female entrepreneurship. It is established that in conditions of high uncertainty, small businesses gradually restored their positions and implemented adaptation measures by changing business models, reducing costs and reorienting to new markets. An important role in this process was played by state support in the form of preferential credit programs, grant programs, tax breaks and international financial assistance. It is noted that financial support for small businesses should be accompanied by deep institutional reforms: reducing bureaucratic pressure, forming a transparent and predictable tax field, stimulating the implementation of «green» innovations, etc. It is substantiated that ensuring a favorable climate for the development of small businesses in Ukraine is the key to creating new jobs, overcoming the demographic crisis, guaranteeing the economic security of the state, and fully integrating the Ukrainian economy into the global space.